151 Zaid: Accounting Systems in Early Islamic State

Another study that refers to the contribution of Muslim

scholars in the development of accounting was made by Hamid
et al [1993]. Hamid et al [1993] suggest that Islam has the
potential for influencing the structure, underlying concepts and
the mechanisms of accounting in the Islamic world [p. 131].
The authors conclude that the potential influence of Islam on
accounting policies and practices could inject analyses of na-
tional accounting difference with a cultural dimension more
profound than that emanating from the impact of indigenous
secular law, general custom and commercial habit [p. 147].
This conclusion was based on earlier developments evidenced
by Zaid [2000a, 2000b].
The accounting historian Sieveking considered that book-
keeping arose as a direct result of the establishment of partner-
ships on a large scale [Littleton, 1933, p. 9]. This viewpoint may
reflect the situation in Europe around the 14th century but does
not necessarily represent the motives for developments in earlier
civilizations such as Babylonia, Egypt, China and the Islamic
state that included the Middle East, most parts of Asia and Af-
rica and parts of Europe. Although the role of partnerships can-
not be underestimated, the needs of the state and individual
entrepreneurs also merit attention. This is because the need to
keep records of financial and other business transactions is an
ancient one [Littleton, 1956, p. v]. Accordingly, it can be said
that the exact location of the developments of accounting can-
not be entirely associated with one civilization or nation be-
cause these developments took place over a period of time and
possibly in different civilizations.
Lieber [1968, p. 230] suggests that Italian traders obtained
their knowledge of sophisticated business methods from their
Muslim counterparts. Furthermore, Heaps [1895] stated that
the first European who translated algebra from the writings of
the Arabians is also supposed to have written the first treatise on
bookkeeping ... bookkeeping would first be practiced by the first
considerable merchants, and as these were the Arabians, he as-
cribes to them the invention [p. 21]. Writers such as Heaps
[1895] and Have [1976] assumed the contribution of Muslims as
being synonymous with that of Arabs. In reality Arabs and non-
Arabs contributed to developments in the Muslim world. Gener-
ally speaking, it appears that these authors were referring to
Muslims as Arabs, perhaps due to the language spoken or the
origin of early Muslims from Arabia. Examples of Arab Muslim
scholars include Al-Kalkashandy, Jabir ibn Hayyan, Ar-Razy, Al-
Bucasis and Al-Kindy. Examples of non-Arab Muslim scholars